Income Tax

Section 9B of Income Tax Act 1961- Income on receipt of capital asset or stock in trade by specified person from specified entity […]

Section 9A of Income Tax Act 1961- Certain activities not to constitute business connection in India Section 9A(1) of Income Tax Act 1961 Notwithstanding

Section 9 of Income Tax Act 1961- Income deemed to accrue or arise in India Section 9(1) of Income Tax Act 1961 The following incomes shall

Section 8 of Income Tax Act 1961- Dividend income For the purposes of inclusion in the total income of an assessee,—  (a) any dividend declared

Section 7 of Income Tax Act 1961-Income deemed to be received The following incomes shall be deemed to be received in the previous

Section 6 of Income Tax Act 1961 – Residence in India For the purposes of this Act,— Section 6(1) of Income Tax Act 1961